John Christensen,
Joel S. Demski
Accounting Theory
Paperback Engels 2003 9780071123273Levertijd ongeveer 8 werkdagen
Gratis verzonden
Samenvatting
The text will cover both financial and managerial accounting theory, with a strong emphasis on accounting information systems. It will be different from the other theory books available in that it will not focus solely on the FASB, its misison statement, and the rationale for specific FASB standards. Demski's book will look at the challenges faced by accounting information users/preparers and the role accounting information systems play. A second competitive advantage is the authorship of the book. No other theory book is written by academics of the same caliber as Joel and John. This is significant given that accounting theory is taught all around the world.
Specificaties
ISBN13:9780071123273
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:465
Uitgever:McGraw-Hill Education - Europe
Hoofdrubriek:, Financieel management
Thema:
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Inhoudsopgave
1. Introduction Part I: Foundations 2. The Reporting Organization 3. Classical Foundations 4. Accounting Foundations 5. Modeling Information 6. Information Use at the Individual Level 7. The Accounting System as an Information Channel Part II: Information Content 8. Information in a Valuation Setting 9. Accounting Information in a Valuation Setting 10. Accounting and Non-accounting Information in a Valuation Setting 11. Information in a Managerial Contracting Setting 12. Additional Information in a Managerial Contracting Setting 13. Conflict among uses Part III: Comparative Advantage 14. Recognition 15. Information Content of Audited Accruals 16. Conditional Recognition 17. Inter-Temporal Accruals 18. Intra-Temporal Accruals Part IV: End Game 19. Institutional Considerations 20. Professional Opportunity and Responsibility
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